ATJ Asian Tax Journal

Asian Tax Journal

Print ISSN 1738-3323 Online ISSN 2733-9270

A Study on the Business Environment Change and the Performance of Tax Service Industry with Conclusion of the FTA

  • Lee, Hyeon Kyu Gachon University Graduate School

Asian Tax Journal Vol. 17 No. 3 (2016), pp. 41-88

Abstract

The objectives of this study are to verify the economic effect of FTA on changes to the business environment of tax service industry. And we will review the impact of the economic effect of FTA to the performance of tax service industry. Also, we will review whether the business environment change of tax service industry due to the economic effect of FTA has mediated effect in the relationship of the economic effect of FTA and performance of tax service industry. The following was verified as a result of this study. First, in the impact of the economic effect of FTA on the business environment change of tax service industry, while FTA’s static effect was non－significant, FTA’s dynamic effect was shown to have meaningful impact. In addition, while FTA’s static effect has no impact on domestic business environment change of tax service industry, FTA’s dynamic effect was shown to have positive impact on domestic business environment change. Also, while FTA’s static effect has no impact on foreign business environment change of tax service industry, FTA’s dynamic effect was shown to have positive impact on foreign business environment change of tax service industry with conclusion of FTA. Second, in the impact of the economic effect of FTA on performance of tax service industry, while FTA’s static effect has no impact on financial performance of tax service industry with conclusion of FTA, it has meaningful impact on client performance, and FTA’s dynamic effect was shown to impact both financial and client performances. Third, while FTA’s static effect has non－significant impact on the financial performance of tax service industry mediated with domestic business environment change of tax service industry, FTA’s dynamic effect was shown to have meaningful impact on the financial performance of tax service industry mediated with domestic business environment change of tax service industry. Also, while FTA’s static effect has non－significant impact on the financial performance of tax service industry mediated with foreign business environment change of tax service industry. And FTA’s static effect has meaningful impact on the client performance of tax service industry mediated with domestic business environment change of tax service industry, and FTA’s dynamic effect was shown to have meaningful impact on the client performance of tax service industry mediated with domestic business environment change of tax service industry. Also, FTA’s static effect has meaningful impact on the client performance of tax service industry mediated with foreign business environment change of tax service industry, and FTA’s dynamic effect was shown to have meaningful impact on the client performance of tax service industry mediated with foreign business environment change of tax service industry.

Keywords

  • economic effect of FTA
  • environment change of tax service industry
  • performance of tax service industry

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